Cointegral Crystalization Of Triple Bottom Financial Reports And The Performance Of Hydrocarbon Companies BY Sunday A. Effiong* Department of Accounting, Faculty of Management Sciences, University of Calabar, P.M.B. 1115, Calabar, Cross River State, Nigeria. drsunnyeffi@yahoo.com Ahakiri, F. Idiege Department of Accounting, Faculty of Management Sciences, University of Calabar, P.M.B. 1115, Calabar, Cross River State, Nigeria. ahakirifrancis.1@gmail.com Fadenipo A. Adesola Department of Accounting, Faculty of Management Sciences, University of Calabar, P.M.B. 1115, Calabar, Cross River State, Nigeria. horshinaiki@yahoo.com & Okoi, John Obono. Department of Accounting, Faculty of Management Sciences, University of Calabar, P.M.B. 1115, Calabar, Cross River State, Nigeria. Johnokoi75@gmail.com * Corresponding author’s contact: drsunnyeffi@yahoo.com , +2348037115127 ABSTRACT Journal of University of Shanghai for Science and Technology ISSN: 1007-6735 Volume 23, Issue 11, November - 2021 Page-500